Major Exporter Scheme (MES) / Zero-GST Warehouse Scheme (ZGS)
Different meaningsBoth schemes can suspend import GST, but they address different operating models. ZGS centres on storage in an approved Zero-GST warehouse; MES addresses cash flow for businesses that substantially re-export imports.
Major Exporter Scheme (MES)
Use when
You mean the IRAS-administered scheme that relieves import-GST cash-flow pressure for businesses that substantially re-export their imports.
Example
“The importer uses MES because a substantial share of its imports is re-exported.”
Zero-GST Warehouse Scheme (ZGS)
Use when
You mean the Singapore Customs scheme for storing imported non-dutiable goods in an approved warehouse with import GST suspended.
Example
“The goods remain in the ZGS warehouse pending re-export.”
Quick check
treating MES and ZGS as interchangeable warehouse schemes, assuming MES requires storage in a ZGS warehouse, describing ZGS primarily as an exporter cash-flow scheme
Usage note